Bezpieczny Bank nr 2 (71) 2018, s. 86-95
DOI: 10.26354/bb.4.2.71.2018

Klaudia Jarno, Hanna Kołodziejczyk

Klaudia Jarno works at Department of Monetary Policy and Financial Markets, Faculty of Economics, Poznań University of Economics and Business.
Hanna Kołodziejczyk works at Department of Monetary Policy and Financial Markets, Faculty of Economics, Poznań University of Economics and Business.

Two Years of the Bank Tax in Poland – an Analysis of Effects

Abstract:
The main purpose of the paper is an attempt to assess the effects of introducing a bank levy in Poland on selected indicators of the banking sector using the difference-in-differences method. The employment of the difference-in-differences method does not result is strict findings regarding the incidence of the newly introduced bank levy. Although we observe negative effects on ROA, the value of assets, and the value of loans, and positive effects on the number of employees, our results are not statistically significant.

Key words:
bank tax, banking sector, difference-in-differences

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